Canadian border tax is based on how much time you have spent outside of Canada, when returning from a foreign country. There are certain personal exceptions that will allow for individuals to bring back goods into Canada without having to pay taxes and duty fees. Usually tobacco and alcohol products do require minimum duty fees, and all items bring brought back require a declaration card.

Alcohol

Up to 1.5 litres of wine, 1.4 litres of general alcoholic beverages and 8.5 litres of beer or ale are allowed. The individual bringing back alcohol must be of legal age in the province into which they are entering.

Tobacco

You are allowed to bring up to 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco, and 200 tobacco sticks. You must be 18 year or over in order to bring in tobacco products into Canada duty and tax free.

Gifts

If you choose to send gifts to family or friends in Canada tax and duty free, each gift must be $60 or less and cannot be categorized as a tobacco product, alcoholic beverage or product of advertisement. Gifts exceeding the $60 limit will require the payment of duty and tax.